| 摘要: | 本研究以台灣現行殯葬政策、殯葬管理條例及相關殯葬政策為標的，以政策工具的視角做多元性的評估。研究動機與目的部分，提出殯葬事業治理政策三項議題，為本研究製作焦點訪談半開放性結構問題之發端，依問題意識依次歸納相關內容為「法令規定」、「行政管理」、「殯葬業者」等三個類別作為研究議題之肇基。並且界定本研究相關的名詞、回顧殯葬政策相關系絡與文獻，最後說明本研究的範圍及限制。
研究架構部分，先從探尋相關理論成為本研究的基礎理論，援用系統論中的投入、產出與回饋的概念，強調在台灣殯葬事業治理體系中，投入了兩大類的政策工具，即市場型工具即非市場型工具，而非市場型工具又可分為三類，乃經濟性、法政性與社會性工具等。此四種政策工具分別投入於三個所治理之系統，即有墓園、殯儀館與殯葬禮儀等治理系統。再透過本文所採多元性評估的方式來投入評估其治理成效。研究方法部分，採立意抽樣(Purposive Sampling)之研究方法，以產、官、學作為研究對象進行研究。研究資料蒐集過程，一共進行2次焦點團體訪談，研究者將所有訪談錄音進行轉錄，發現不再出現新的議題，判斷實現理論飽和，結束資料收集階段，並對資料進行了初步分析，形成治理三大系統的政策議題。上述議題均是對殯葬服務業的治理所產生的議題，政策制定者必須理解他們自己可能採取政策工具的範圍，同時也理解在這些不同政策工具之間存在的某種差異。採用研究工具部分，首先，利用量性研究的列聯表（Contingency Table）分析殯葬管理條例所使用的政策工具，發現殯葬管理條例所採用的政策工具，是以強制性工具為主，然而在社會變遷快速的環境下，應依不同個案，採取不同的政策工具，以維持市場運作機制。其次，使用電腦輔助質性資料分析軟體(Computer Assisted/Aided Qualitative Data Analysis Software,CAQDAS) Nvivo12分析焦點訪談的逐字稿，檢證本研究的信度跟效度，發現不同身份的研究對象最傾向於選擇法政型工具，法政型工具的適用範圍也最為廣泛，經濟型工具的適用範圍，市場型工具和社會型工具適用範圍最小，同時選擇社會型工具的研究對象也較少，說明研究對象認為社會型工具只適用於特殊情境。
本研究之重點在本文的第四、五、六章部分，分別就殯葬事業三大系統(墓園系統之治理、殯儀館管系統之治理、殯葬禮儀系統)進行政策工具之評估。首先，在「墓園系統之治理」的政策評估有5大面向：一、收取管理基金之適當性，二、公立民營化與競爭，三、墓園設立議題，四、環保自然葬之適宜性，五、遷葬之爭議。其主要爭議部分，包括殯葬設施管理費之規範、管理費以外之其他費用提撥百分之二設立公益信託、寺廟附設骨灰（骸）存放設施之處理、生前殯葬服務契約及醫院附設殮、殯、奠、祭設施之管理等，有加強規範或修正之必要。其次，在「殯儀館系統之治理」的政策評估有5大面向：一、火化場火化場問題之爭議，二、祭祀方式之爭議，三、單獨設立禮廳、禮堂之爭議，四、殯葬館管理問題之適當性，五、競爭之良窳。其主要爭議部分，(一)火化場設置爭議主要牽涉到2個問題面向，首先，要防止刑事案件的發生，因為遺體經火化之後，涉案的證據就會被消滅。其次，殯葬設施用地的取得非常的困難。(二)有關禮儀師得執行的業務「臨終關懷及悲傷輔導」其主責機關應該是由衛生部門或是由社會福利部門來做才適當。第三，在「殯葬禮儀系統之治理」有4大面向：一、公會設置之問題，二、完善禮儀師管理之政策，三、禮儀師管理之現存問題，四、競爭之良窳。其主要爭議部分，(一) 殯葬從業人員如欲執業，須辦理公司或商業登記，並加入當地的公會以及參加勞工保險。雖然，「強制入會」在法理層面，侵害了消極的結社自由，但是就積極的結社自由而言，卻維護個人權利及商業秩序。(二)不具禮儀師資格者，仍能從事殯葬禮儀服務相關工作，但不能自稱為「禮儀師」。既然，不具禮儀師資格者亦可以職業，對合法的禮儀師必然具有市場競爭的排他性，那麼在推動殯葬專業化的目的是否將大打折扣。(三)生前契約在政府制定「定型化契約應記載或不得記載事項」保護了消費者，卻壓縮了業者利潤空間，破壞了「交易均衡」(equilibrium)，反倒造成政府失靈的情況發生。
最後，本研究提出研究發現，殯葬管理條例中使用實體性管制工具多於程序性管制工具，這表示殯葬管理條例所使用的政策工具偏重權利義務關係。其次，官方代表的關注點政策建議方面，而學者的關注點主要在存在問題方面 ，業者更傾向於從實際角度提出殯葬治理中的問題，因此，發現不同身份別在殯葬事業治理的關注，有不同的評估視角。研究建議部分，墓園系統治理方面政策工具，建議可多採用混和性政策工具為宜。在殯儀館系統治理方面政策工具，建議降低強制性工具的強度。在殯葬禮儀系統治理方面政策工具，建議加多採用自願性工具，以回歸市場運作機制。
This study takes Taiwan's current funeral policy, funeral management regulations and related funeral policies as the target, and makes a multi-dimensional evaluation from the perspective of policy tools. In the part of research motivation and purpose, three topics of governance policy of funeral and interment industry were proposed, and the semi-open structural issues of focus interviews were made for this research. The related contents were summarized as "laws and regulations", "administrative management", and "funeral industry operators" in order according to the problem awareness. " and other three categories as the basis for research topics. And define the terms related to this study, review the related contacts and literature of funeral policy, and finally explain the scope and limitations of this study.
In the part of the research structure, the basic theory of this study is to explore related theories, and to use the concepts of input, output, and feedback in the system theory to emphasize that in Taiwan's funeral industry governance system, two types of policy tools have been invested, namely, market-based Tools are non-market tools, and non-market tools can be divided into three categories, namely economic, legal and social tools. These four policy tools are invested in the three governance systems respectively, that is, the governance systems of cemeteries, funeral parlors, and funeral rites. Then use the diversity evaluation method adopted in this paper to evaluate its governance effectiveness. In the part of research methods, the research method of purposive sampling is adopted, and the research objects are industry, government and academia. During the research data collection process, a total of 2 focus group interviews were conducted. The researchers transcribed all the interview recordings, found that no new issues emerged, judged that the theory was saturated, ended the data collection stage, and conducted a preliminary analysis of the data to form a governance framework. Policy issues of the three major systems. The above-mentioned issues are all issues arising from the governance of the funeral service industry. Policymakers must understand the range of policy tools they may adopt, and at the same time understand certain differences between these different policy tools. In the part of using research tools, firstly, using the Contingency Table of quantitative research to analyze the policy tools used in the funeral management regulations, it is found that the policy tools used in the funeral management regulations are mainly compulsory tools, but in the society In a rapidly changing environment, different policy tools should be adopted on a case-by-case basis to maintain the market operation mechanism. Secondly, the computer assisted/aided qualitative data analysis software (Computer Assisted/Aided Qualitative Data Analysis Software, CAQDAS) Nvivo12 was used to analyze the verbatim transcripts of the focus interviews to verify the reliability and validity of this study. When choosing legal and political tools, the scope of application of legal and political tools is the widest, and the scope of application of economic tools is the smallest, and the scope of application of market tools and social tools is the smallest. Social tools are only suitable for special situations.
The focus of this research is in Chapters 4, 5 and 6 of this paper, which evaluate policy tools for the three major systems of the funeral industry (the governance of the cemetery system, the governance of the funeral home management system, and the funeral etiquette system). First of all, there are five major aspects of the policy evaluation in the "governance of the cemetery system": 1. The appropriateness of collecting management funds; 2. Public privatization and competition; 3. The issue of setting up cemeteries; 5. Disputes over relocation and burial. The main disputes include the standardization of management fees for funeral facilities, setting up charitable trusts with the appropriation of 2% of expenses other than management fees, handling of ashes (skeletal) storage facilities attached to temples, pre-mortem service contracts, and hospital-affiliated mortuaries and funeral services. It is necessary to strengthen the regulation or revise the management of facilities for , libation and sacrificial offerings. Secondly, there are 5 aspects to the policy assessment of "Governance of the Funeral Home System": 1. Controversy over cremation grounds; 2. Disputes over sacrificial offering methods; The appropriateness of the problem, five, the goodness of competition. The main contentious part, (1) The dispute over the establishment of the cremation site mainly involves two issues. First, to prevent the occurrence of criminal cases, because after the remains are cremated, the evidence involved in the case will be destroyed. Secondly, it is very difficult to obtain land for funeral facilities. (2) Regarding the business "hospice care and grief counseling" that etiquette teachers can perform, the responsible agency should be the health department or the social welfare department. Third, there are four major aspects in the "governance of the funeral etiquette system": 1. Problems in the establishment of guilds; The main contentious parts are: (1) If funeral practitioners want to practice, they must apply for company or business registration, join the local association and participate in labor insurance. Although "compulsory membership" violates the negative freedom of association on the legal level, but in terms of positive freedom of association, it protects individual rights and business order. (2) Those who do not have the qualifications of etiquette teachers can still engage in work related to funeral etiquette services, but they cannot call themselves "ceremonies teacher". Since those who do not have the qualifications of etiquette teachers can also work, and legal etiquette teachers must have the exclusivity of market competition, will the purpose of promoting the professionalization of funeral services be greatly reduced? (3) The pre-living contract protects consumers when the government enacts "items that should be recorded or should not be recorded in a stereotyped contract", but it reduces the profit margin of the industry, destroys the "equilibrium of transactions" (equilibrium), and instead causes the government to fail.
Finally, this study proposes that the use of substantive control tools in the funeral management regulations is more than that of procedural control tools, which means that the policy tools used in the funeral management regulations focus on the relationship between rights and obligations. Secondly, official representatives focus on policy recommendations, while scholars mainly focus on existing problems, and industry practitioners are more inclined to raise issues in funeral and interment management from a practical perspective. different assessment perspectives. In the research and suggestion part, policy tools for the governance of the cemetery system suggest that more hybrid policy tools should be used. In terms of policy tools for funeral home system governance, it is recommended to reduce the intensity of mandatory tools. In terms of policy tools for the governance of the funeral etiquette system, it is recommended to adopt more voluntary tools to return to the market operation mechanism. |
